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Anders Heieren

Partner

Portrait ofAnders-Heieren

Anders Heieren

Partner

Contact
CMS Kluge Advokatfirma AS
Bryggegata 6
NO-0250 Oslo
PO Box 1548 Vika
NO-0117 Oslo
Norway
Languages Norwegian, English

Anders Heieren assists with Norwegian and international tax law, including the special tax regimes for energy, shipping and seafarming. He also assists broadly with transfer pricing, including dispute resolution, litigation and Advance Pricing Agreements/Mutual Agreement Procedures (APA/MAP).

Heieren has previous experience as a scientific assistant at the Nordic Institute of Maritime Law at the University of Oslo, from the Tax Law Department of the Ministry of Finance, from Wikborg & Rein, PricewaterhouseCoopers and Petroleum Geo‑Services ASA. He has served as a national specialist on a temporary secondment by the Ministry of Finance to the EU Commission. 

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Relevant experience

  • 2019 - Partner, CMS Kluge Advokatfirma AS (prev. Kluge Advokatfirma AS)
  • 2011 - 2019 Partner, Arntzen de Besche
  • 2007 - 2010 SVP Head of Tax, Petroleum Geo-Services ASA
  • 1997 - 2007 Partner, PricewaterhouseCoopers
  • 1992 - 1997 Senior Associate, Wikborg Rein
  • 1989 - 1992 Advisor, Finance Ministry, Tax Law Department
  • 1986 - 1987 Scientific Assistant, University of Oslo
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Memberships & Roles

  • Leader of the Norwegian JUC Industry Forum for Tax
  • Active member of IFA
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Awards & Rankings

Anders is top ranked by both Chambers and Legal 500 in tax law.

Anders Heieren boasts expertise in a wide range of tax mandates, including transfer pricing issues and international structurings. He is often sought after by clients from the oil and gas and TMT sectors. Clients appreciate his "high availability and commercial awareness."
Chambers, Tax, 2022

Anders Heieren is a skilled adviser to corporate clients on tax matters stemming from transactions and reorganisations... A client reports that he "is a very good discussion partner," also noting that he "writes very precisely."    
Chambers, Tax, 2020

CMSKluge-Chambers-Europe-2024-andersh

 
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Publications

The tax treatment of sale of partnerships, Tidsskrift for Maritim Juss 1987, several articles in Skatterett and in Revisjon og Regnskap, columnist in Finansavisen since 2012.

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Lectures list

Lecturer and examiner in tax law at the Universities of Oslo and Bergen, network leader of the JUC Industry Forum for Tax Law and presenting at seminars organized by i.a. the International Fiscal Association (IFA), the International Bar Association (IBA) and Offshore Norway.

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Education

  • 1995 Program of Instruction for Lawyers, Harvard Law School
  • 1983 - 1988 Cand.jur., University of Oslo
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Expertise

Feed

18/04/2024
Renewable energy in Norway
1. Introduction A large share of the electricity consumed by Norway is produced by renewable energy sources. Hydropower remains the backbone of the Norwegian power system, being Europe’s largest producer...
Expert Guide
26/01/2024
CMS Expert Guide to Mastering OECD's Pillar Two in Norway
1. Has there been a formal indication of the intention to implement Pillar Two/GloBE rules? Yes. 2. What is the implementation status of Pillar Two/GloBE rules? In May 30, 2023: the legislative proposal...
Expert Guide
Comparable
07/12/2023
Taxation of charity donations to EU public benefit organisations in Norway
1. Would a corporate legal entity in your jurisdiction be entitled to make a corporate income tax deduction in respect of donations made in favour of a public benefit organisation based in the EU outside...
Expert Guide
Comparable
04/08/2023
CMS Expert Guide on substance issues across Europe in Norway
Introduction As Norway is part of the EEA and not a member of the EU, it will not be directly bound by ATAD 3. Norway will normally align with EU rules for anti-tax abuse measures but has not yet taken...
Expert Guide
Comparable
30/09/2022
The Norwegian government proposes special taxation regime for sea farming...
On 28 September, the Norwegian government published a proposal to introduce a special taxation regime on production of (salmon and trout) sea farming, as well as onshore wind farms. It is also proposed...
Law-Now
28/09/2022
The Norwegian government proposes special taxation regime for sea farming...
On 28 September, the Norwegian government published a proposal to introduce a special taxation regime on production of (salmon and trout) sea farming, as well as onshore wind farms. It is also proposed...
News
29/03/2022
The Kruse Smith model resurfaced after three months
On 1 January 2022, the Norwegian Tax Directorate issued two statements regarding the tax treatment of share incentive schemes offered to employees, one of which threatened the existence of a widely used...
Newsletter
13/09/2021
Hearing proposal for important changes in the Norwegian petroleum tax regime...
On the 3rd of September 2021, the Ministry of Finance released a proposal for several changes to the Petroleum Tax Act. The Government proposes a cash-based tax system, meaning that the current rules...
Law-Now
09/09/2021
Hearing proposal for important changes in the Norwegian petroleum tax regime...
On the 3rd of September 2021, the Ministry of Finance released a proposal for several changes to the Petroleum Tax Act. The Government proposes a cash-based tax system, meaning that the current rules...
Publication
24/11/2020
Law and regulation of Covid-19 tax relief in Norway
Information provided by the IBA Taxes Committee members. Value Added Tax Reduce the reduced VAT rate to 8% (currently, 12%) with effect from 1 April 2020 for the following:the supply of passenger transport...
Expert Guide Tax
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